Nominal ledger

Profit and Loss Account

Profit & Loss Account

3000 - 9999

Turnover	Code	From	-	To	Dr/Cr
Trading income Invoiced Sales: Sales - home Sales - EC Sales - non-EC Rental income from property Commissions receivable Other income receivable	3000 3300 3400 3500 3550 3600	3000 3300 3400 3500 3550 3600	- - - - - -	3299 3399 3499 3549 3599 3999	Cr Cr Cr Cr Cr Cr
Cost of sales	Code	From	-	To	Dr/Cr
Cost of sales Opening stock: Opening stock Opening work in progress (WIP) Opening finished goods Purchases Closing stock: Closing stock Closing work in progress (WIP) Closing finished goods Provision stock written-down Direct staff employment costs: Gross salary costs Employer's NI costs Other Direct director employment costs: Gross salary costs Employer's NI costs Other Delivery and packaging Other direct costs	4000 4040 4060 4100 4200 4230 4260 4290 4300 4320 4340 4350 4370 4390 4400 4420	4000 4040 4060 4100 4200 4230 4260 4290 4300 4320 4340 4350 4370 4390 4400 4420	- - - - - - - - - - - - - - - -	4039 4059 4099 4199 4229 4259 4289 4299 4319 4339 4349 4369 4389 4399 4419 4849	Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr
Distribution costs	Code	From	-	To	Dr/Cr
Direct staff employment costs: Gross salary costs Employer's NI costs Other Direct director employment costs: Gross salary costs Employer's NI costs Other Other distribution costs:	4850 4870 4890 4900 4920 4940 4950	4850 4870 4890 4900 4920 4940 4950	- - - - - - -	4869 4889 4899 4919 4939 4949 4999	Dr Dr Dr Dr Dr Dr Dr
Administrative expenditure	Code	From	-	To	Dr/Cr
EMPLOYEE COSTS Staff gross salaries Directors gross salaries Staff employers NIC Directors employers NIC National insurance Class 1A Staff pension paid by company Directors pension paid by company Staff medical insurance Directors medical insurance Training costs: Courses Training costs: Tech manuals etc Training costs Staff coffee, tea and milk Staff entertainment Staff Christmas party Staff recruitment costs Other staff costs	5000 5020 5030 5035 5039 5040 5045 5050 5055 5060 5070 5071 5080 5081 5082 5083 5084	5000 5020 5030 5035 - 5040 5045 5050 5055 5060 - 5071 - - - - 5084	- - - - - - - - - - - - - - - - -	5019 5029 5034 5038 - 5044 5054 5054 5059 5069 - 5079 - - - - 5099	Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr
Administrative Expenditure - continued	Code	From	-	To	Dr/Cr
PREMISES COSTS Rent Non-domestic rates & water Heat and light Property insurance Cleaning and waste disposal Repairs to buildings & grounds Building maintenance Decoration of buildings Gardening costs Security costs Other property costs	5100 5140 5180 5220 5260 5300 5310 5320 5330 5340 5380	5100 5140 5180 5220 5260 5300 5310 5320 5330 5340 5380	- - - - - - - - - - -	5139 5179 5219 5259 5299 5309 5319 5329 5339 5379 5399	Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr
Administrative Expenditure - continued	Code	From	-	To	Dr/Cr
REPAIR COSTS Repairs to fixtures and fittings Repairs to plant and machinery Repairs to computer equipment Repairs to office equipment Other repairs Replacement of fixtures and fittings Replacement of plant and machinery Replacement of computer equipment Replacement of office equipment Other replacements	5400 5410 5420 5430 5440 5450 5460 5470 5480 5490	5400 5410 5420 5430 5440 5450 5460 5470 5480 5490	- - - - - - - - - -	5409 5419 5429 5439 5449 5459 5469 5479 5489 5499	Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr
Administrative Expenditure - continued	Code	From	-	To	Dr/Cr
GENERAL ADMINISTRATIVE EXPENSES Office: Printing and stationery Software PC and printer consumables Other office cost Communications: Telephone Mobile E-mail and internet costs Postage and packing Courier costs Donations: Donations to registered charities Other donations Bank charges: Monthly bank charges Arrangement fees Other (use code 7360 for interest) Insurance: Contents insurance Professional indemnity insurance Employers and third party insurance Other insurance costs Other administrative expenses Miscellaneous expenses (keep to a minimum)	5500 5510 5520 5530 5600 5620 5630 5640 5650 5660 5670 5680 5681 5682 5690 5700 5710 5720 5730 6500	5500 5510 5520 5530 5600 5620 5630 5640 5650 5660 5670 - - 5682 5690 5700 5710 5720 5730 6500	- - - - - - - - - - - - - - - - - - - -	5409 5419 5429 5439 5619 5629 5639 5649 5499 5669 5679 - - 5689 5699 5709 5719 5729 6499 - 6599	Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr
Administrative Expenditure - continued	Code	From	-	To	Dr/Cr
Staff motor expenses Fuel & oil Vehicle service & maintenance Vehicle insurance & RFL Other vehicle costs Directors motor expenses Fuel & oil Vehicle service & maintenance Vehicle insurance & RFL Other vehicle costs	6600 6620 6630 6640 6650 6660 6670 6680	6600 6620 6630 6640 6650 6660 6670 6680	- - - - - - - -	6619 6629 6639 6649 6659 6669 6679 6699	Dr Dr Dr Dr Dr Dr Dr Dr
Administrative Expenditure - continued	Code	From	-	To	Dr/Cr
TRAVEL AND SUBSISTENCE Staff Overnight hotel cost Overnight subsistence costs Mileage allowance - private car Parking costs Other travel costs and fares Directors Overnight hotel cost Overnight subsistence costs Mileage allowance - private car Parking costs Other travel costs and fares	6700 6710 6720 6730 6740 6750 6760 6770 6780 6790	6700 6710 6720 6730 6740 6750 6760 6770 6780 6790	- - - - - - - - - -	6709 6719 6729 6739 6749 6759 6769 6779 6789 6799	Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr
Administrative Expenditure - continued	Code	From	-	To	Dr/Cr
ADVERTISING, PROMOTION & ENTERTAINING Trade advertising Other advertising Promotional leaflets, posters etc Hire of meeting rooms Conference cost Other promotional costs Business entertaining	6800 6840 6850 6860 6870 6890 6900	6800 6840 6850 6860 6870 6890 6900	- - - - - - -	6839 6849 6859 6869 6879 6899 6919	Dr Dr Dr Dr Dr Dr Dr
Administrative Expenditure - continued	Code	From	-	To	Dr/Cr
LEGAL AND PROFESSIONAL Legal re acquisition of land/property re business purchase/sale re general advice re business agreements Other professional fees Audit fees Accountancy fees Book-keeping services Payroll bureau costs Other	6920 6925 6930 6935 6940 6960 6970 6971 6972 6973	6920 6925 6930 6935 6940 6960 - - - 6973	- - - - - - - - - -	6924 6929 6934 6939 6959 6969 - - - 6979	Dr Dr Dr Dr Dr Dr Dr Dr Dr Dr
Administrative Expenditure - continued	Code	From	-	To	Dr/Cr
BAD DEBTS Specific debts written-off General provision	6980 6990	6980 5410	- -	6989 6999	Dr Dr
Depreciation	Code	From	-	To	Dr/Cr
Depreciation charge for the year Amortisation charge for the year Profit/Loss on disposal of fixed assets	7000 7020 7040	7000 7020 7040	- - -	7019 7039 7049	Dr Dr Dr/Cr
Other operating income	Code	From	-	To	Dr/Cr
Other operating income	7050	7050	-	7099	Cr
Profit on disposal/restructure	Code	From	-	To	Dr/Cr
Profit/loss on company or group disposal or restructure	7100	7100	-	7199	Dr/Cr
Income from group companies	Code	From	-	To	Dr/Cr
Income from group companies	7200	7200	-	7249	Cr
Other interest receivable and similar income	Code	From	-	To	Dr/Cr
Interest receivable: Bank Building society Loans Other Income derived from use of patents Income from intellectual property rights Royalty receipts Other similar income	7250 7260 7270 7280 7290 7300 7310 7320	7250 7260 7270 7280 7290 7300 7310 7320	- - - - - - - -	7259 7269 7279 7289 7299 7309 7319 7339	Cr Cr Cr Cr Cr Cr Cr Cr
Amounts written off investments and other provisions	Code	From	-	To	Dr/Cr
Amounts written off	7340	7340	-	7359	Dr
Interest payable and similar charges	Code	From	-	To	Dr/Cr
Bank overdraft & loan interest Secured loan interest Other loan interest Finance charges HP agreements Lease finance charges Penalties & interest: HM Customs & Excise Penalties & interest: Inland Revenue Other finance	7360 7380 7400 7410 7440 7470 7475 7480	7360 7380 7400 7410 7440 7470 7475 7480	- - - - - - - -	7379 7399 7409 7439 7469 7474 7479 7499	Dr Dr Dr Dr Dr Dr Dr Dr
Taxation	Code	From	-	To	Dr/Cr
Corporation tax charge for the year Over/under provision in previous years Other adjustments Deferred tax charge/release	7500 7520 7540 7590	7500 7520 7540 7590	- - - -	7519 7539 7549 7599	Dr Dr Dr Dr
Extraordinary items	Code	From	-	To	Dr/Cr
Extraordinary items	7600	7600	-	7649	Dr/Cr
Other taxes	Code	From	-	To	Dr/Cr
Other taxes	7650	7650	-	7699	Dr
Minority interests	Code	From	-	To	Dr/Cr
Minority interest	7700	7700	-	7749	Dr
Dividends	Code	From	-	To	Dr/Cr
Dividends paid in the year Proposed dividends	7750 7780	7750 7780	- -	7779 7799	Dr Dr
Transfers to other reserves	Code	From	-	To	Dr/Cr
Transfers to other reserves	7800	7800	-	7899	Dr
Suspense account	Code	From	-	To	Dr/Cr
Suspense account	9999	-	-	-	Dr

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